|||Pages|
|---|---|---|
|Trustees'<br>Annual<br>Report|||
|Independent<br>Examiner's|Report||
|Statement ofFinancial Activities|||
|Balance Sheet|||
|Notes to the Accounts||6to12|
|Detailed Statement ofFinancial Activities||13to 14|





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|||Unrestricted|||
|---|---|---|---|---|
|||funds|Total funds|Total funds|
|||2022|2022|2021|
||Notes|f|f|f|
|Income and endowments|||||
|from:|||||
|Donations and legacies||27,766|27,766|21,634|
|Total||27,766|21,766|21,634|
|Expenditure<br>on:|||||
|Charitable<br>activities||3,188|3,188|2,973|
|Other||21,683|21,683|19,531|
|Total||24,871|24,871|22,504|
|Net gains on investments|||||
|Net (expenditure)/income||2,895|2,895|(870)|
|Transfers between<br>funds|||||
|Net (expenditure)/income||2,895|2,895|(870)|
|before other gains/(losses)|||||
|Other gains and losses|||||
|Net movement<br>in funds||2,895|2,895|(870)|
|Reconciliation offunds:|||||
|Total funds brought forward||126,623|126,623|127,493|
|Total funds carried forward||129,518|129,518|126,623|





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|Bethel Temple ofChrist<br>Balance Sheet<br>at 31March 2022|Bethel Temple ofChrist<br>Balance Sheet<br>at 31March 2022||||
|---|---|---|---|---|
|Charity No. 1076102|||2022|2021|
||||f|f|
|Fixed assets|||||
|Tangible assets||8|224,418|230,457|
||||224,418|230,457|
|Current assets|||||
|Debtors|||734|800|
|Cash at bank and in hand|||8,356|7,576|
||||9,090|8,376|
|Creditors: Amount|falling due within one year|10|(6,865)|(6,812)|
|Net current assets/(liabilities)|||2,225|1,564|
|Total assets less current liabilities|||226,643|232,021|
|Creditors: Amounts|falling due after more than one year|11|(97,125)|(105,398)|
|Net assets excluding pension asset or liability|||129,518|126,623|
|Total net assets|||129,518|126,623|
|The funds ofthe charity|||||
|Restrictedfunds|||||
|Unrestricted<br>funds||12|||
|General funds|||129,518|126,623|
||||129,518|126,623|
|Reserves||12|||
|Total funds|||129,518|126,623|





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|last year and no chan|last year and no chan|last year and no chan|last year and no chan|ges have been made to accounts for previous years.|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Fund accounting|||||||||||||||
|Unrestricted||funds||These are available for use at the discretion ofthe trustees|||in furtherance||||ofthe||||
|||||general objects ofthe charity.|||||||||||
|Designated||funds||These are unrestricted<br>funds earmarked<br>bythe trustees||for particular|||purposes.||||||
|Revaluation||funds||These are unrestricted<br>funds which include a revaluation||reserve representing|||||||the||
|||||restatement<br>ofinvestment<br>assets at their market values.|||||||||||
|Restricted|funds|||These are available for use subject to restrictions<br>imposed|||by the donor or||||through||||
|||||terms ofan appeal.|||||||||||
|Income|||||||||||||||
|Recognition||of||Income is included<br>in the Statement of Financial Activities|||(SoFA) when the|||||charity|||
|income||||becomes entitled to, and virtually<br>certain to receive, the||income and|||the|amount||||of|
|||||the income can be measured<br>with sufficient<br>reliability.|||||||||||
|Income with||related||Where income has related expenditure<br>the income and|related expenditure|||||||is|||
|expenditure||||reported gross in the SoFA.|||||||||||
|Donations|and|||Voluntary<br>income received<br>by way of grants, donations|and gifts is|||included||||in|the||
|legacies||||SoFA when receivable<br>and<br>only when the Charity has unconditional|||||entitlement|||||to|
|||||the income.|||||||||||
|Tax reclaims||on||Income from tax reclaims<br>is included<br>in the SoFA at the|same time|||as|the||||||
|donations|and||gifts|gift/donation<br>to which<br>it relates.|||||||||||
|Donated services||||These are only included<br>in income (with an equivalent<br>amount<br>in expenditure)|||||||||||
|and facilities||||where the benefit to the Charity<br>is reasonably<br>quantifiable,|||measurable|||and|||||
|||||material.|||||||||||
|Volunteer|help|||The value ofany volunteer<br>help received<br>is not included||in|the accounts.||||||||
|Investment||income||This is included<br>in the accounts when receivable.|||||||||||
|Gains/(losses)|||on|This includes any gain or loss resulting<br>from revaluing<br>investments||||to|market|||value|||
|revaluation||of|fixed|at the end ofthe year.|||||||||||
|assets|||||||||||||||
|Gains/(losses)|||on|This includes any gain or loss on the sale ofinvestments.|||||||||||
|investment||assets|||||||||||||





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|2|Statement|o|fFinancial||Ac|tivities - prior year||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||Unrestricted||
|||||||||funds|Total funds|
|||||||||2021|2021|
|Income and endowments||||from:||||||
||Donations|and legacies||||||21,634|21,634|
|Total||||||||21,634|21,634|
|Expenditure<br>on:||||||||||
||Charitable|activities||||||2.973|2.973|
||Other|||||||19,531|19,531|
|Total||||||||22,504|22,504|
|Net|income|||||||(870)|(870)|
|Net|income before other|||||||(870)|(870)|
|gains/(losses)||||||||||
|Other gains and|||losses:|||||||
|Net|movement|in funds||||||(870)|(870)|
|Reconciliation||offunds:||||||||
|Total funds brought forward||||||||127,493|127,493|
|Total funds carried forward||||||||126,623|126,623|
|3|Income from||donations||and legacies|||||
||||||||Unrestricted|Total|Total|
|||||||||2022|2021|
||Tithes and|offerings|||||27,766|27,766|21,634|
||||||||27,766|27,766|21,634|
|4|Expenditure||on charitable|||activities||||
||||||||Unrestricted|Total|Total|
|||||||||2022|2021|
||Expenditure||on charitable|||||||
||activities|||||||||
||Donations||||||1,080|1,080|741|
||Events and|travel|||||2,108|2,108|2,232|
||||||||3,188|3,188|2,973|





|||||||Unrestricted|Total|Total|
|---|---|---|---|---|---|---|---|---|
||||||||2022|2021|
||Bank loan and overdraft<br>interest payable|||||2,977|2,977|3,634|
||Premises costs|||||7,084|7,084|4,842|
||Amortisation,|depreciation,|||||||
||impairment,|profit/loss|on|||6,259|6,259|6,394|
||disposal offixed assets||||||||
||General administrative||costs|||4,603|4,603|3,813|
||Legal and professional||costs|||760|760|848|
|||||||21,683|21,683|19,531|
|6|Net (expenditure)/income|||before|transfers||||
|||||||2022||2021|
||This is stated|after charging:||||f||f|
||Depreciation|ofowned|fixed assets|||6,259||6,394|
|7|Staffcosts||||||||
||No employee|received|emoluments||in excess off60,000.||||
|8|Tangible fixed assets||||||||
|||||||Land and|Fixtures &||
|||||||||Total|
|||||||buildings|Fittings||
||Cost or revaluation||||||||
||At 1April 2021|||||292,546|16,573|309,119|
||Additions||||||220|220|
||Disposals||||||(9,854)|(9,854)|
||At 31March|2022||||292,546|6,939|299,485|
||Depreciation|and|||||||
||impairment||||||||
||At 1April 2021|||||65,971|12,691|78,662|
||Depreciation|charge forthe||||4,531|1,728|6,259|
||year||||||||
||Disposals||||||(9,854)|(9,854)|
||At 31March|2022||||70,502|4,565|75,067|
||Net book values||||||||
||At 31March|2022||||222,044|2,374|224,418|
||At 31March|2021||||225,575|3,882|230,457|
|9|Debtors||||||||
|||||||2022||2021|
|||||||f||f|
||Prepayments|and accrued income||||734||800|
|||||||734|||





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|Not<br>10|es to the Accounts<br> Creditors:|es to the Accounts<br> Creditors:|es to the Accounts<br> Creditors:|||||
|---|---|---|---|---|---|---|---|
||amounts<br>falling due within one year|||||||
||||||2022||2021|
||||||f||f|
||Bank loans|and overdrafts|||5,400||5,400|
||Accruals and deferred||income||1,465||1,412|
|11|Creditors:|||||||
||amounts<br>falling due after more than one year|||||||
||||||2022||2021|
||||||f||f|
||Bank loans|and overdrafts|||97,125||105,398|
|12|Movement|in funds||||||
||||||Incoming|||
||||||resources|Resources|At 31|
||||||(including|expended|March|
|||||At 1April|||2022|
|||||2021|gains/losses)|||
||Restricted funds:|||||||
||Unrestricted|funds:||||||
||General funds|||126,623|27,766|(24,871)|129,518|
||Revaluation|Reserves:||||||
||Total funds|||||||
|13|Analysis of|net assets|between funds|||||
|||||||Unrestricted||
||||||||Total|
|||||||funds||
|||||||f|f|
||Fixed assets|||||224,418|224,418|
||Net current|assets||||2,225|2,225|
||Creditors due in more <br>provisions||than one year and|||(97,125)<br>~2'~|(97,125)<br>M9~8|





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|el Temple ofChrist<br>s tothe Accounts<br> Reconciliation<br>ofnet debt||||
|---|---|---|---|
||||At 31|
||At 1April||March|
||2021|Cash flows|2022|
||f|f|f|
|Cash and cash equivalents|7,576|780|8,356|
||7,576|780|8,356|
|Bankloans|(110,798)|8,273|(102,525)|
||(110,798)|8,273|(102,525)|
|Net debt|~03 22|~053|~94 16|





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||||||Unrestricted|||
|---|---|---|---|---|---|---|---|
||||||funds|Total funds|Total funds|
||||||2022|2022|2021|
||||||f|f|f|
|Income and endowments||||from:||||
|Donations and legacies||||||||
||||||27,766|27,766|21,634|
||||||27,766|27,766|21,634|
|Total income and endowments|||||27,766|27,766|21,634|
|Expenditure<br>on:||||||||
|Charitable<br>activities||||||||
|Donations|||||1,080|1,080|741|
|Events and travel|||||2,108|2,108|2,232|
||||||3,188|3,188|2,973|
|Total ofexpenditure<br>activities|on||charitable||3,188|3,188|2,973|
|Other expenditure||||||||
|Bank loan and overdraft|||interest|||||
|payable|||||2,977|2,977|3,634|
||||||2,977|2,977|3,634|
|Premises costs||||||||
|Rates|||||1,028|1,028|1,220|
|Light, heat and power|||||5,212|5,212|1,974|
|Premises repairs and<br>maintenance|||||||1,648|
||||||7,084|7,084|4,842|
|General administrative|||costs,|||||
|including<br>depreciation||and||||||
|amortisation<br>Depreciation ofland and|||||4,531|4,531|4,624|
|buildings<br>Depreciation ofFixtures||||g Fittings|1,728|1,728|1,770|
|Bank charges|||||67|67|67|
|General insurances|||||2,346|2,346|2,035|
|Telephone,<br>fax and|broadband||||2,190|2,190|1,711|
||||||4,603|4,603|10,207|
|Legal and professional||costs||||||
|Accountancy<br>and bookkeeping||||||760|719|
|Other legal and professional|||||||129|
|costs||||||||
|Total ofexpenditure|ofother costs||||21,683|21,683|19,531|





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|Total expenditure||24,871|24,871|22,504|
|---|---|---|---|---|
|Net gains on investments|||||
|Net (expenditure)/income||2,895|2,895|(870)|
|Net (expenditure)/income<br>other gains/(losses)|before|2,895|2,895|(870)|
|Other Gains|||||
|Net movement<br>in funds||2,895|2,895|(870)|
|Reconciliation offunds:|||||
|Total funds brought forward||126,623|126,623|127,493|
|Total funds carried forward||129,518|129,518|126,623|